6 worked Investor-Ready Financial Package case studies — the position a client typically comes to us with, what we do, and what it is worth. Each is an illustrative example built on the rules that apply to investor-ready financial package work, not a specific client's file.
Case Study 1 · Structure rebuilt
Corporate Structure Rebuilt For $38,500 Of Annual Savings — Practice Adding Partners, Victoria
Client: A professional practice adding partners · Where: Victoria, British Columbia · Engagement: 8 weeks, fixed fee
Saving per year$38,500
DocumentationComplete
Transfer basisRollover
The situation — A professional practice adding partners, Victoria, British Columbia
The structure at a professional practice adding partners in Victoria, British Columbia had been set up years earlier for a business that no longer existed, and a monthly report that stopped at the income statement, with no balance sheet and no cash view had become expensive.
What we did for A professional practice adding partners, Victoria, British Columbia
We set a quarterly tax provision, so the instalments and the year-end balance were funded before they came due. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A professional practice adding partners, Victoria, British Columbia
$38,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 2 · Backlog brought current
Collections Halted And $73,000 Cut From A 7-Year Backlog — Fast-Growing E-Commerce Brand, Mississauga
The situation — A fast-growing e-commerce brand, Mississauga, Ontario
By the time a fast-growing e-commerce brand in Mississauga, Ontario called, 7 years were outstanding and the CRA had assessed on estimates. Underneath it sat pricing set by feel, with no visibility into margin by service line.
What we did for A fast-growing e-commerce brand, Mississauga, Ontario
We reconstructed the records year by year and produced a board-ready monthly package — cash, margin, pipeline and covenant headroom — that replaced a spreadsheet nobody trusted. Each filing replaced an arbitrary assessment with a real one.
The result — A fast-growing e-commerce brand, Mississauga, Ontario
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $73,000, and a relief application addressed part of the accumulated interest.
Case Study 3 · Sale and succession
$815,000 Sheltered By The Lifetime Capital Gains Exemption — Expanding Manufacturer, Brampton
Client: A manufacturer planning a plant expansion · Where: Brampton, Ontario · Engagement: 4 weeks, fixed fee
Gain sheltered$815,000
ClosingOn schedule
Share qualificationMet
The situation — A manufacturer planning a plant expansion, Brampton, Ontario
A manufacturer planning a plant expansion in Brampton, Ontario had an offer on the table and 21 months to close. The shares did not qualify for the capital gains exemption, and a minute book with no resolutions behind a decade of dividends was part of the reason.
What we did for A manufacturer planning a plant expansion, Brampton, Ontario
We purified the corporation so the shares met the qualifying tests, then built a rolling thirteen-week cash-flow model, tightened collections, and renegotiated supplier terms so the growth stopped consuming the bank balance well ahead of the closing date.
The result — A manufacturer planning a plant expansion, Brampton, Ontario
The sale closed on schedule with $815,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 4 · Missed incentive claimed
Incentive Review Recovered $120,000 Across 4 Open Years — Mid-Sized Services Firm, Lethbridge
Client: A mid-sized professional services firm · Where: Lethbridge, Alberta · Engagement: 5 weeks, fixed fee
Recovered$120,000
Open years claimed4
Ongoing trackingIn place
The situation — A mid-sized professional services firm, Lethbridge, Alberta
An incentive review at a mid-sized professional services firm in Lethbridge, Alberta started from a simple question: what has never been claimed? The answer ran to 4 years, driven by a healthy bank balance made up almost entirely of deposits for work not yet performed.
What we did for A mid-sized professional services firm, Lethbridge, Alberta
We separated customer prepayments from earned revenue in the reporting, so the cash position and the tax position were visible at the same time, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A mid-sized professional services firm, Lethbridge, Alberta
The credits produced $120,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 5 · CRA review defended
$78,000 Reassessment Reduced To Nil On Review — First Finance Hire, Halifax
Client: A company hiring its first finance staff · Where: Halifax, Nova Scotia · Engagement: 3 weeks, fixed fee
Reassessment reduced toNil
Tax protected$78,000
Prior filingsUndisturbed
The situation — A company hiring its first finance staff, Halifax, Nova Scotia
A review notice arrived at a company hiring its first finance staff in Halifax, Nova Scotia covering investor-ready financial package for two tax years. The auditor's working position was an adjustment of $78,000, driven by revenue up 40% year over year and a bank balance that kept falling.
What we did for A company hiring its first finance staff, Halifax, Nova Scotia
Rather than negotiate, we rebuilt the record. We rebuilt the reporting around gross margin by service line, which showed two of five offerings were losing money at the current price and submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A company hiring its first finance staff, Halifax, Nova Scotia
The auditor accepted the documented position and closed the review without adjustment, protecting $78,000 and leaving the prior filings undisturbed.
Case Study 6 · Scaling without breaking
Scaled To 20 Staff With $96,000 Of Working Capital Freed — Corporation Facing Covenant Test, Moncton
Client: A corporation approaching a covenant test date · Where: Moncton, New Brunswick · Engagement: 10 weeks, fixed fee
Headcount reached20
Working capital freed$96,000
Missed deadlinesZero
The situation — A corporation approaching a covenant test date, Moncton, New Brunswick
A corporation approaching a covenant test date in Moncton, New Brunswick was growing fast — headcount to 20 in eighteen months — and the back office had not kept up. A covenant breach discovered only when the bank called was the first thing to break.
What we did for A corporation approaching a covenant test date, Moncton, New Brunswick
We traced each borrowing to what it actually funded and kept the interest deduction on the portion used to earn business income, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A corporation approaching a covenant test date, Moncton, New Brunswick
The business reached 20 staff with no missed remittance and no late filing. $96,000 of working capital was freed in the process.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. These case studies are illustrative worked examples composed from the CRA rules that apply to this type of work, not specific client files; figures are representative and outcomes depend on your own facts.
